For performance of an occasional accessory type are those
activities not related to typical types of contract of employment or
autonomo1, which are made part of the activities listed exhaustively in Article.
70 of Legislative Decree no. 276/03 or by persons who are in possession of certain requirements
objective or subjective.
Over the years the legislature has sought to make more and more attractive
this type of work that had, as the main need, to
eliminate the pockets of working occasional halibut within those relationships, and then
of rapid execution, the complexity of the regularization and the excessive bureaucracy
, was preferred to the parties (customer and employee), a
accordo “sotto banco” per quanto atteneva alla parte economica. Ciò a tutto
discapito della contribuzione e soprattutto della sicurezza del lavoratore.
Come dicevamo, l’ambito che definisce l’accessorietà e l’occasionalità del
rapporto di lavoro è stabilito dal decreto legislativo n. 276 del 2003 (la c.d. Riforma
Biagi) e precisamente l’articolo 70 che dispone un elenco rigido di attività ritenute
accessorie e saltuarie. Il secondo limite è dato dal compenso massimo che il
employee may receive from a contractor provided the services. In fact,
activities related to the same contractor, can not be set off
above 5,000 € net during a calendar year (6660 € gross). The only difference
are family businesses, which can use work performance
accessory for a total amount not exceeding, in the course of each year
tax net to 10,000 euro (€ 13,333 gross) .
But what are these jobs?
for work performance accessory means occupation of nature
occasionally made under:
a) of housework;
b) of gardening, cleaning and maintenance of buildings, streets, parks and
monuments, even if the client is a local authority;
c) additional private teaching;
d) sports events, cultural or charitable events and exhibitions of works by
emergency or solidarity in the event of a public contractor;
s) giovani con un’età da 16 a 25 anni regolarmente iscritti ad un ciclo di studi
di ogni ordine e grado, in tutti i settori produttivi (compresi gli enti locali). Nel
caso degli studenti non universitari compatibilmente con gli impegni scolastici
ed esclusivamente nei periodi di vacanza: il sabato e la domenica e durante
le “vacanze” scolastiche;
f) di attività agricole di carattere stagionale effettuate da pensionati, da
casalinghe e da giovani fino a 25 anni (così come previsto nel precedente
punto e) ovvero delle attività agricole svolte a favore dei soggetti di cui
all'articolo 34, comma 6, del DPR 26 ottobre 1972, n. 633;
g) dell'impresa familiare di cui all'articolo 230-bis del codice civile,
h) della consegna porta a porta e della vendita ambulante di stampa quotidiana
e periodica;
i) in qualsiasi settore produttivo, compresi gli enti locali, da parte di pensionati.
j) in attività di lavoro svolte nei maneggi e nelle scuderie.
k) in tutti i settori produttivi2, da part of workers employed by contract holders
part-time work. The only exception: the possibility to use the vouchers
work at the employer's part-time contract holder.
l) produttivi3 in all sectors, including local authorities, recipients of benefits
the wages or income support, up to a maximum of 3,000
€ per calendar year.
What are the advantages in the activation of this particular type of work?
minimization bureaucracy under the ends of the
principal / employer. In fact, the establishment of an occasional
accessory does not include any written instrument, in particular:
or no obligation to deliver a letter to the worker / contract of employment;
or no services for COT use;
No registration or on LUL;
or No payslip to process;
or No type of complaint to be presented to schools;
No payment or contributions or other nature to be made.
cost reduction compared to the use of labor employed and self
a contribution rate amounting to 13% of gross compensation
perceived.
The advantages are not only in the hands of the customer, but also the provider of
work, because the provider with this type of work:
• have a social security cover and insurance (albeit not under to
benefits such as maternity, illness, etc.).
the payment received should not be an impact on the status of unemployed or unemployed
provider and is fully compatible with any
pension and the various forms of support to reddito4;
• a cumulation of total compensation paid to the retirement annuity
;
• there is a tax exemption for compensation paid to the sum of 5,000
€ per year for each client;
• there is no cumulation of the same income in the calculation degli indicatori
delle situazioni economiche (ISE o ISEE) previsti per la fruizione delle
prestazioni assistenziali o servizi di pubblica utilità.
Il compenso, per le prestazioni fornite, avviene tramite l’utilizzo di buoni lavoro
(c.d. voucher).
I voucher hanno un valore nominale di 10, 20 o 50 euro, ma ciò non significa
che ad un buono deve corrispondere, necessariamente, un’ora di lavoro. Infatti, il
valore della prestazione viene lasciato all'autonomia delle parti che sono libere di
relate it to a unit of time or the attainment of a risultato5. The only
guarantee, the voucher will be issued by the sponsor, is given by
job performance. The non-execution of the work leads to no
issue of good work.
The amount of the voucher is nominal and includes:
- the fee income for the employee, 75% of the value of good
(7,50 / 13,00 / 37 , 50 €, depending on the value of the voucher is
10/20/50)
- the contribution to the Separate INPS, 13%
(credited to your individual situation to pay the employee);
- insurance Inail care, 7%;
- the compensation to the concessionaire (INPS) for the management of the service,
5%.
After providing an "excursus" on the type of casual work
accessory, let's see how the Ministry of Labour intervened with respondents 40 -
42 e 46 del 2010.
Con l’interpello n. 40, del 5 novembre 2010, il Ministero del Lavoro ha risposto
ad un quesito della F.I.M.S. (Federazione Italiana delle Scuole Materne),
relativamente all’utilizzazione del lavoro occasionale di tipo accessorio nell’ambito
delle scuole materne private per la temporanea sostituzione del personale
insegnante.
Secondo l’art. 70, comma 1, del D.Lgs. n. 276/2003, da ultimo modificato dalla
Finanziaria 2010 (L. n. 191/2009), may be employed on contract work
occasional accessory "in any productive sector" and thus
in kindergarten parificate:
1. pensioners;
2. the recipients of support payments of wages or income support;
3. Employees who hold the contracts of part-time work (with
excluding the possibility of using the good job with the employer
work part-time contract holder);
4. young people with less than twenty-five years of age if enrolled in a
course at a school in any order and degree,
consistent with the commitments scolastici6,
5. young people with less than twenty-five years of age at any time of year
if enrolled in a course of study at the università7;
In the latter two cases (items 4 and 5), the legislature showed
expressly permits use of ancillary work in of "schools
and universities" 8.
Ultimately, it is possible, the income limits set by the legislature, the use of
accessory work even by private nursery schools for the temporary
replacement of teaching staff. It is understood the requirement to hold any securities
foreseen by discipline area.
With No questioning 42, December 14, 2010, the Ministry of Labour
responded to a question on the possibility of Confcommercio use, by
companies in the service sector, distribution and services, labor enhancement.
The Department specifies that all the activities listed exhaustively
Article 70 of Legislative Decree No 276/2003, the customers would have recourse to performance
accessory work using any subject. For all those activities associated
tertiary sectors, distribution and services, not specifically listed by the first paragraph of Article
70, may be used only certain categories
of subjects for the provision of occasional and incidental nature, namely:
• young people aged 16 to 25 years, retired
•
• people in receipt of income support measures
• part-time workers
Finally, the respondent No. 46, 22 December 2010, the Ministry of Labour
answered a question in the National Order of Consultants on the
opportunity to undertake an employment relationship and the occasional accessory workers
type contract with a person full time.
The ministerial response is concise and direct, stating that the work
occasional accessory type not subject to any exclusion of a subjective, for
which can be done by any person (unemployed, jobless workers
self-employed or employed full-time or part-time);
In view of this, and in compliance with Article 70 of the recalled
Legislative Decree 276/2003, the Ministry considered that the contract workers
type of person can play full-time benefits
occasional nature, without prejudice, for public employees, limits
authorizations under art. 53 of Legislative Decree no. 165/2001. In fact, the work activities
occasional accessory for civil servants is subject to
granted by the membership to carry out "all
tasks, including occasional, not included the tasks and duties of office, per i
quali è previsto, sotto qualsiasi forma, un compenso” (art. 53, comma 6, d.lgs. n.
165/2001). Non è prevista autorizzazione per i dipendenti con rapporto di lavoro a
tempo parziale con prestazione lavorativa non superiore al 50%, per i docenti
universitari a tempo definito e per le altre categorie di dipendenti pubblici ai quali è
consentito da disposizioni speciali lo svolgimento di attività libero-professionali.
L’impiego di dipendenti pubblici, senza la preventiva autorizzazione, comporta - per
the employee and the government department concerned - the application of
sanctions provided for in paragraphs 7 and 8 of Article. 53 of Legislative Decree no. 165/2001.
0 comments:
Post a Comment